Malaysia’s Employees Provident Fund (EPF) contribution is a mandatory savings scheme that employers and employees contribute monthly.
The main purpose of the EPF is to help employees save a portion of their salary in a lifetime savings scheme, to be used for their retirement.
EPF contribution rate in Malaysia
What is EPF contribution?
The EPF contribution is divided into two portions: the employee’s share and the employer’s share. The total contribution rate, which is the sum of the employee and employer contribution rates, is set by the EPF Act 1991.
These contributions are then invested by the EPF, and the returns are added to the members’ EPF savings. The contributions and investment income are tax-free, and the accumulated savings can be withdrawn in full upon age 55.
EPF contribution rate in Malaysia
The contribution rates for the Employee Provident Fund (EPF) vary based on the employee’s status, age, and monthly salary rate.
- For Malaysians aged 60 and above, the employer’s contribution rate is 4% for those earning RM5,000 and below per month, while there is no contribution for those earning more than RM5,000.
- For Malaysians below the age of 60, the employer contributes 13% for those earning RM5,000 and below, and 12% for those earning more than RM5,000, while the employee contributes 11% regardless of their salary rate.
- Permanent residents below the age of 60 have the same contribution rates as Malaysians of the same age: 13% by the employer for those earning RM5,000 and below, 12% for those earning more than RM5,000, and 9% by the employee.
- However, for permanent residents aged 60 and above, the employer contributes 6.5% for those earning RM5,000 and below, 6% for those earning more than RM5,000, and the employee contributes 5.5% regardless of their salary rate.
- For non-Malaysians, the employer contributes RM5.00 for those below age 60 and RM5.00 for those aged 60 and above, regardless of their salary rate.
- The employee’s contribution for non-Malaysians aged 60 and above is 5.5%. The contribution rate for non-Malaysians below age 60 is 9%.
EPF contribution table below 60 years old
The monthly contribution rates outlined in this section will remain applicable to the following employees who have not reached 60 years of age:
- Malaysian citizen employees
- Employees who are not Malaysian citizens but hold permanent residency in Malaysia
- Non-Malaysian citizen employees who chose to contribute prior to August 1, 1998
Due to the long list, we just provide the EPF contribution table for salaries from RM500 to RM1,500 only:
| AMOUNT OF WAGES FOR THE MONTH | By the Employer | By the Employee | Total Contribution |
|---|---|---|---|
| From 500.01 to 520.00 | 68.00 | 58.00 | 126.00 |
| From 520.01 to 540.00 | 71.00 | 60.00 | 131.00 |
| From 540.01 to 560.00 | 73.00 | 62.00 | 135.00 |
| From 560.01 to 580.00 | 76.00 | 64.00 | 140.00 |
| From 580.01 to 600.00 | 78.00 | 66.00 | 144.00 |
| From 600.01 to 620.00 | 81.00 | 69.00 | 150.00 |
| From 620.01 to 640.00 | 84.00 | 71.00 | 155.00 |
| From 640.01 to 660.00 | 86.00 | 73.00 | 159.00 |
| From 660.01 to 680.00 | 89.00 | 75.00 | 164.00 |
| From 680.01 to 700.00 | 91.00 | 77.00 | 168.00 |
| From 700.01 to 720.00 | 94.00 | 80.00 | 174.00 |
| From 720.01 to 740.00 | 97.00 | 82.00 | 179.00 |
| From 740.01 to 760.00 | 99.00 | 84.00 | 183.00 |
| From 760.01 to 780.00 | 102.00 | 86.00 | 188.00 |
| From 780.01 to 800.00 | 104.00 | 88.00 | 192.00 |
| From 800.01 to 820.00 | 107.00 | 91.00 | 198.00 |
| From 820.01 to 840.00 | 110.00 | 93.00 | 203.00 |
| From 840.01 to 860.00 | 112.00 | 95.00 | 207.00 |
| From 860.01 to 880.00 | 115.00 | 97.00 | 212.00 |
| From 880.01 to 900.00 | 117.00 | 99.00 | 216.00 |
| From 900.01 to 920.00 | 120.00 | 102.00 | 222.00 |
| From 920.01 to 940.00 | 123.00 | 104.00 | 227.00 |
| From 940.01 to 960.00 | 125.00 | 106.00 | 231.00 |
| From 960.01 to 980.00 | 128.00 | 108.00 | 236.00 |
| From 980.01 to 1,000.00 | 130.00 | 110.00 | 240.00 |
| From 1,000.01 to 1,020.00 | 133.00 | 113.00 | 246.00 |
| From 1,020.01 to 1,040.00 | 136.00 | 115.00 | 251.00 |
| From 1,040.01 to 1,060.00 | 138.00 | 117.00 | 255.00 |
| From 1,060.01 to 1,080.00 | 141.00 | 119.00 | 260.00 |
| From 1,080.01 to 1,100.00 | 143.00 | 121.00 | 264.00 |
| From 1,100.01 to 1,120.00 | 146.00 | 124.00 | 270.00 |
| From 1,120.01 to 1,140.00 | 149.00 | 126.00 | 275.00 |
| From 1,140.01 to 1,160.00 | 151.00 | 128.00 | 279.00 |
| From 1,160.01 to 1,180.00 | 154.00 | 130.00 | 284.00 |
| From 1,180.01 to 1,200.00 | 156.00 | 132.00 | 288.00 |
| From 1,200.01 to 1,220.00 | 159.00 | 135.00 | 294.00 |
| From 1,220.01 to 1,240.00 | 162.00 | 137.00 | 299.00 |
| From 1,240.01 to 1,260.00 | 164.00 | 139.00 | 303.00 |
| From 1,260.01 to 1,280.00 | 167.00 | 141.00 | 308.00 |
| From 1,280.01 to 1,300.00 | 169.00 | 143.00 | 312.00 |
| From 1,300.01 to 1,320.00 | 172.00 | 146.00 | 318.00 |
| From 1,320.01 to 1,340.00 | 175.00 | 148.00 | 323.00 |
| From 1,340.01 to 1,360.00 | 177.00 | 150.00 | 327.00 |
| From 1,360.01 to 1,380.00 | 180.00 | 152.00 | 332.00 |
| From 1,380.01 to 1,400.00 | 182.00 | 154.00 | 336.00 |
| From 1,400.01 to 1,420.00 | 185.00 | 157.00 | 342.00 |
| From 1,420.01 to 1,440.00 | 188.00 | 159.00 | 347.00 |
| From 1,440.01 to 1,460.00 | 190.00 | 161.00 | 351.00 |
| From 1,460.01 to 1,480.00 | 193.00 | 163.00 | 356.00 |
| From 1,480.01 to 1,500.00 | 195.00 | 165.00 | 360.00 |
| From 1,500.01 to 1,520.00 | 198.00 | 168.00 | 366.00 |
If you would like a detailed list, please click here.
EPF contribution table above 60 years old
The monthly contribution rates outlined in this section will remain applicable to the following Malaysian citizen employees who have reached 60 years of age:
Due to the long list, we just provide the EPF contribution table for salaries from RM500 to RM1,500 only:
| AMOUNT OF WAGES FOR THE MONTH | By the Employer | By the Employee | Total Contribution |
|---|---|---|---|
| From 500.01 to 520.00 | 21.00 | 0.00 | 21.00 |
| From 520.01 to 540.00 | 22.00 | 0.00 | 22.00 |
| From 540.01 to 560.00 | 23.00 | 0.00 | 23.00 |
| From 560.01 to 580.00 | 24.00 | 0.00 | 24.00 |
| From 580.01 to 600.00 | 24.00 | 0.00 | 24.00 |
| From 600.01 to 620.00 | 25.00 | 0.00 | 25.00 |
| From 620.01 to 640.00 | 26.00 | 0.00 | 26.00 |
| From 640.01 to 660.00 | 27.00 | 0.00 | 27.00 |
| From 660.01 to 680.00 | 28.00 | 0.00 | 28.00 |
| From 680.01 to 700.00 | 28.00 | 0.00 | 28.00 |
| From 700.01 to 720.00 | 29.00 | 0.00 | 29.00 |
| From 720.01 to 740.00 | 30.00 | 0.00 | 30.00 |
| From 740.01 to 760.00 | 31.00 | 0.00 | 31.00 |
| From 760.01 to 780.00 | 32.00 | 0.00 | 32.00 |
| From 780.01 to 800.00 | 32.00 | 0.00 | 32.00 |
| From 800.01 to 820.00 | 33.00 | 0.00 | 33.00 |
| From 820.01 to 840.00 | 34.00 | 0.00 | 34.00 |
| From 840.01 to 860.00 | 35.00 | 0.00 | 35.00 |
| From 860.01 to 880.00 | 36.00 | 0.00 | 36.00 |
| From 880.01 to 900.00 | 36.00 | 0.00 | 36.00 |
| From 900.01 to 920.00 | 37.00 | 0.00 | 37.00 |
| From 920.01 to 940.00 | 38.00 | 0.00 | 38.00 |
| From 940.01 to 960.00 | 39.00 | 0.00 | 39.00 |
| From 960.01 to 980.00 | 40.00 | 0.00 | 40.00 |
| From 980.01 to 1,000.00 | 40.00 | 0.00 | 40.00 |
| From 1,000.01 to 1,020.00 | 41.00 | 0.00 | 41.00 |
| From 1,020.01 to 1,040.00 | 42.00 | 0.00 | 42.00 |
| From 1,040.01 to 1,060.00 | 43.00 | 0.00 | 43.00 |
| From 1,060.01 to 1,080.00 | 44.00 | 0.00 | 44.00 |
| From 1,080.01 to 1,100.00 | 44.00 | 0.00 | 44.00 |
| From 1,100.01 to 1,120.00 | 45.00 | 0.00 | 45.00 |
| From 1,120.01 to 1,140.00 | 46.00 | 0.00 | 46.00 |
| From 1,140.01 to 1,160.00 | 47.00 | 0.00 | 47.00 |
| From 1,160.01 to 1,180.00 | 48.00 | 0.00 | 48.00 |
| From 1,180.01 to 1,200.00 | 48.00 | 0.00 | 48.00 |
| From 1,200.01 to 1,220.00 | 49.00 | 0.00 | 49.00 |
| From 1,220.01 to 1,240.00 | 50.00 | 0.00 | 50.00 |
| From 1,240.01 to 1,260.00 | 51.00 | 0.00 | 51.00 |
| From 1,260.01 to 1,280.00 | 52.00 | 0.00 | 52.00 |
| From 1,280.01 to 1,300.00 | 52.00 | 0.00 | 52.00 |
| From 1,300.01 to 1,320.00 | 53.00 | 0.00 | 53.00 |
| From 1,320.01 to 1,340.00 | 54.00 | 0.00 | 54.00 |
| From 1,340.01 to 1,360.00 | 55.00 | 0.00 | 55.00 |
| From 1,360.01 to 1,380.00 | 56.00 | 0.00 | 56.00 |
| From 1,380.01 to 1,400.00 | 56.00 | 0.00 | 56.00 |
| From 1,400.01 to 1,420.00 | 57.00 | 0.00 | 57.00 |
| From 1,420.01 to 1,440.00 | 58.00 | 0.00 | 58.00 |
| From 1,440.01 to 1,460.00 | 59.00 | 0.00 | 59.00 |
| From 1,460.01 to 1,480.00 | 60.00 | 0.00 | 60.00 |
| From 1,480.01 to 1,500.00 | 60.00 | 0.00 | 60.00 |
| From 1,500.01 to 1,520.00 | 61.00 | 0.00 | 61.00 |
If you would like a detailed list, please click here.
Is EPF employee contribution 9% or 11%?
The standard EPF (Employees Provident Fund) employee contribution is 11%.
However, due to the Covid-19 pandemic, the government has temporarily reduced the minimum contribution rate to 9% starting from January 2021 until December 2021.
Is EPF employer contribution 12% or 13%?
In Malaysia, the standard EPF employer contribution rate is 12% for employees earning more than RM 5000 per month, and 13% for employees earning RM 5000 or less per month.
As an employee, can I contribute more than 11% to EPF?
Yes, in Malaysia, an employee can contribute more than 11% to their Employees Provident Fund (EPF).
The statutory contribution rate is set at 11% for employees, but they can choose to contribute at a higher rate.
However, the employer is only obligated to contribute based on the statutory rate of 12% or 13%, depending on the employee’s salary.
Any additional contribution above the statutory rate by the employee is considered voluntary and will not be matched by the employer.
Please note that any changes to the contribution rate must be made in writing to the EPF and can only be changed once a year.
Why is the employer contribution rate for employee above 60 year old is only 4 %? I recommend to be increased. Please consider for those old people.